First of all, the original statement talked about controls-based audits, and that was done on purpose, because we had a goal to cause controls to be improved. Audits don't have to be controls-based. There are other ways to audit, so in a sense you could say that an audit could take place at any time. It's not true that a controls-based audit could take place at any time.
The other thing is that we've been focusing on readiness in terms of the systems and the core systems. There are other details, not unimportant; if you're going to introduce balance sheets for the first time, there has to be work done on establishing the opening balances of assets, the opening balances of liabilities. Those would be elements that would still have to be done, so there are challenges still to be overcome to produce audited financial statements today.